Uzbekistan VAT / Sales Tax

Detailed vat / sales tax rates and rules for Uzbekistan in 2026.

VAT / Sales TaxUZS

Uzbekistan's VAT is 12% on the supply of goods and services. Exempt supplies include financial services, education, healthcare, and public transport. The rate was consolidated as part of the 2019 reform.

Standard Rate

12%

Registration Threshold

UZS 1 billion annual turnover

Reduced Rates

0% — Exports, certain food products, and agricultural inputs

How Uzbekistan VAT / Sales Tax compares

Uzbekistan’s standard VAT / sales tax rate of 12% is the 132nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.